HC Deb 04 February 1985 vol 72 c402W
Mr. Silvester

asked the Chancellor of the Exchequer how many taxpayers fall into each of the following categories (a) single, (b) married couple, husband only working, (c) married couple, wife only working, (d) married couple, both earning, (e) single pensioners and (f) married couple pensioners.

Mr. Moore

[pursuant to his reply, 21 January 1985, c. 320): The latest estimates in respect of 1984–85 are as follows:

Taxpayers under 65 Taxpayers (thousands)
Single 7,800
Married couple, husband only working 4,400
Married couple, wife only working 300
Married couple, husband and wife both working 5,150
Total taxpayers under 65 17,650
Taxpayers over 65
Single 1,250
Married couples 1,300
Total taxpayers over 65 2,550
Total taxpayers 20,200

Mr. Silvester

asked the Chancellor of the Exchequer (1) what is the cost of the dependent relative relief;

(2) what would be the cost of the dependent relative relief if its value were raised to that of the additional personal allowance, assuming the existing conditions for reduction.

Mr. Moore

[pursuant to his replies, 21 January 1985, c. 320]: The dependent relative allowance costs about £15 million in 1984–85. If the level of the allowance was increased to £1,150 there would be an additional cost of about £140 million at 1984–85 levels of income in respect of the 500,000 current claimants. I regret that it is not possible to provide a reliable estimate of the cost of additional claims for relief.